Which of the following is a false statement (not true) regarding court cases, revenue rulings, and revenue procedures: 1. US Supreme Court decisions on federal tax matters are published in IRS Bulletins a. b. Announcements concerning the IRS' Tax Court decisions that are adverse c. The IRS does not publish decisions by the US District Courts or the US District d. The denial of writ by the US Supreme Court is equal to a reversal or (against) the government's position are published in IRS Bulletins. Court of Federal Claims. To find these, you must look to publications issues by commerce publishing houses such as Thomson Reuters or Bloomberg? disagreement? 2. In interpreting and applying the IRS Code to specific cases, courts are required to apply it in accordance with the law of the state in which the taxpayer and court are located? a. True b. False 3. In 2018, Joe, a widower, sells land (fair market value of $100,000) to his daughter, Linda, for $50,000. Joe has not made a taxable gift? a. True b. False 4. The amount of a taxpayer's itemized deductions will increase the chance of being audited by the IRS? The higher the itemized deductions, the more likelihood there will be arn audit? a. True b. False A calendar year taxpayer files his 2017 tax return in March of 2018. The return reflects an overpayment of $6,000, and the taxpayer requests a refund of this amount. The ref is paid on May 16, 2018. The refund will not include interest. . und a. True b. False